Keyword(s):
Business, Brand Name, Casual Trader, Dealer, Declared Goods, Notified
Goods

Act 15 of 1969
THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1969

An Act further to amend the Kerala General Sales Tax Act, 1963 .
Preamble . —WHEREAS it is expedient further to amend the Kerala General Sales Tax
Act, 1963, for the purposes hereinafter appearing;
Be it enacted in the Twentieth Year of the Republic of 1ndia as follows: —

  1. Short title and commencement . — (1) This Act may be called the Kerala General
    Sales Tax (Amendment) Act, 1969.
    (2) Section 3 shall be deemed to have come into force on the 1st day of April, 1963,
    sections 4, 5 and 6 shall come into force on the 1st day of April, 1969 and the remaining
    provisions of this Act shall come into force at once.
  2. Amendment of section 4 . — In section 4 of the Kerala General Sales Tax Act, 1963
    (15 of 1963) (hereinafter referred to as the principal Act), in sub-section ( 1), for the
    words “who is or has been a Judicial Officer”, the words “who is, or has been, or is
    qualified to be appointed as, a Judicial Officer” shall be substi tuted.
  3. Insertion of new section 21A. — After section 21 of the princi pal Act, the following
    section shall be inserted, namely:—
    “21A. Firm dissolved or business discontinued. — (1) Where any business carried
    on by a firm is discontinued or where a firm is dissolved, the assessing authority shall
    make an assessment of the taxable turnover of, and determine the tax payable by, the firm
    as if no such discontinuance or dissolution had taken place, and all the provisions of this
    Act, including the provisions relating to levy of penalty or any other amount payable
    under any provision of this Act, shall apply, so far as may be, to such assessment and
    determination.
    (2) Without prejudice to the generality of sub-section (1), if the assessing authority in
    the course of any proceedings under section 19 in respect of any such firm as is referred
    to in that sub-section is satisfied that the firm was guilty of wilful non-disclosure of
    assessable turnover, it may direct payment of a penalty in accordance with the provisions
    of sub-section (2) of that section.
    (3) Every person who was, at the time of such discontinuance or diss olution, a
    partner of the firm, and the legal representative of any such person who is deceased, shall
    be jointly and severally liable for the amount of tax, penalty or other amount payable, and
    all the provisions of this Act shall apply, so far as may be, to any such assessment or
    direction for payment of penalty or other amount.
    (4) Where such discontinuance or dissolution takes place after any proceedings in
    respect of any year have commenced, the proceedings may be continued against the
    persons referred to in sub-section (3) from the stage at which the proceedings stood at the
    time of such discontinuance or dissolution, and all the provisions of this Act shall, so far
    as may be, apply accordingly.
    (5) Nothing in this section shall affect the provisions of section 20 .”
  4. Amendment of the First Schedule .— In the First Schedule to the principal Act, —
    (a) for Serial Numbers 40 and 47 and the entries relating thereto, the following
    Serial Numbers and entries shall respectively be substituted, namely: —
    “40. Upholstered furniture, sofa sets, dressing tables
    and furniture of all types made of timber do. 7
  5. Stainless steel products do. 7″;
    (b) for the figure “4” in column (4) against Serial Number 66, the figure “5” shall be
    substituted;
    (c) for Serial Number 71 and the entries relating thereto, the following Serial
    Number and entries shall be substituted, namely: —
    “71. Rubber do. 3”.
  6. Amendment of the Second Schedule. — In the Second Schedule to the principal Act,
    for the figure “2” in column (4) against Serial Number 6, the figure “3” shall be
    substituted.
  7. Amendment of the Third Schedule .— In the Third Schedule to the principal Act,
    item 14 shall be omitted.
  8. Validation. — (I) Notwithstanding any judgment, decree or order of any court,
    tribunal or other authority, any assessment, levy or collection of any tax on the turnover
    of a firm which has been dissolved or the business carried on by which has been
    discontinued, made or purporting to have been made under the principal Act before the
    date of publication of this Act in the Gazette shall be deemed to be as valid and effective
    as if such assessment, levy or collection had been made under the principal Act as
    amended by this Act, and accordingly.

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